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註釋A functional approach to wills and to trusts, Estates and Trusts provides comprehensive treatment of the subject of estates and trusts. Updated material includes sections on life insurance, Medicaid trusts, planning for incapacity, and estate planning for gay and lesbian testators. As a teaching tool, the book adapts to three- or four-credit courses and includes a discussion of estates of Seward Johnson, Andy Warhol, Doris Duke, and Larry Lee Hillblom. Other recent developments covered by the book include expanded discussion of asset protection trusts, offshore and domestic; up-to-date treatment of the Estate Tax; integration of the New Uniform Trust Act and the Restatement (Third) of Property; revised and expanded treatment of revocable living trusts as an alternative to wills; key provisions of the Uniform Health Care Decisions Act; and state court opinions on inheritance rights of posthumously-conceived children and termination of life support when a patient is not terminally ill, comatose, or in a persistent vegetative state.